TMI Blog1986 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... A(4) of the Central Excise Tariff holding that Bourbon Cream contains cocoa powder, which is an essential ingredient of all types of chocolates as given in ISI specifications and that the coverage of TI 1A(4) was wide enough covering chocolates not otherwise specified. He also observed that the Bourbon Cream Biscuits are known as Chocolate Cream Biscuits in the market. By the same order, the Assistant Collector held that other items manufactured by the appellants namely Orange Cream, Custard Cream and Cottage Cream should be classified under Tariff Item No. 68 of Central Excise Tariff as they do not contain cocoa. 2. The appellants filed an appeal with the Collector (Appeals) against the AC S order and contended that chocolates in particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em No. 68 of the Central Excise Tariff. In support of his argument, that Bourbon Cream is not chocolate, he referred to the ISI specifications for chocolates that the essential ingredients specified therein included sugar, milk, cocoa powder, butter etc., but none other than those listed therein. One of the ingredients of the cream prepared by them was fat. According to ISI specification fat was not one of the ingredients specified therein and the cream prepared by them cannot be called chocolate according to ISI specification. He also referred to definition No. 2.43 in the ISI Glossary of Terms Relating to Confectionery Industry wherein chocolate is defined as made from pure cocoa nib, cocoa butter and sugar with or without milk. Applying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording to the appellants are correctly assessable under Tariff Item 68 like in the case of classification of the other creams decided by the Assistant Collector on the basis that they do not contain cocoa. 4. The learned SDR Smt. Dolly Saxena contended that the Department had found that Bourbon Cream contains cocoa powder and the item is used for Biscuits which are known in the market as Chocolate Cream Biscuits. She also stated that the fat used in the product is cocoa butter. Therefore the classification adopted requires no change. 5. We have considered the submissions made by both sides. While the Department has not placed any material before us to show that the fat used is cocoa butter, the appellants have, on their part, filed a-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Department has not placed before us the original of that letter. We are therefore constrained to go by the copy filed before us by the appellants. 6. As earlier noted the ISI specification prohibits the use of any ingredient other than the essential ingredients and the optional ingredients which are laid down in the specification. Since vegetable fat is not one of the permitted items the product does not seem to qualify for the description chocolate. 7. It is seen from page 350 McGraw-Hill Encyclopaedia of Science Technology (5th Edition) Vol. III that many confectioners and biscuits manufacturers have turned to chocolate substitutes made with fats other than cocoa butter. This has been done for economic reasons as well as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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